https://www.taxtmi.com/caselaws?id=362548 Exemption Notification No. 158/95-Cus could not be denied merely because re-export of re-imported goods was delayed, where the goods had in fact been exported and re-exported after reconditioning. The delay was attributed to unavoidable circumstances, and the Tribunal applied the settled principle that export promotion and similar beneficial schemes must receive a liberal construction. Procedural or technical lapses were held insufficient to defeat substantive relief when the core condition of actual export was satisfied. The duty demand and adverse order were therefore set aside, and relief was granted to the assessee. en-us Tue, 19 Jun 2018 00:00:00 +0530 Wed, 27 Jun 2018 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362548 Exemption Notification No. 158/95-Cus could not be denied merely because re-export of re-imported goods was delayed, where the goods had in fact been exported and re-exported after reconditioning. The delay was attributed to unavoidable circumstances, and the Tribunal applied the settled principle that export promotion and similar beneficial schemes must receive a liberal construction. Procedural or technical lapses were held insufficient to defeat substantive relief when the core condition of actual export was satisfied. The duty demand and adverse order were therefore set aside, and relief was granted to the assessee. Case-Laws Customs Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362548